recoverable amount 中文意思是什麼

recoverable amount 解釋
可回收金額
  • recoverable : adj. 可取回的；可恢復的；可回收的，可醫好的。
  • amount : vi. 1. 總計，共計，合計 （to）。2. 相當于，等於。3. 成為 （to）。n. 1. 總和，總額。2. 數值，量，金額。3. 結果，效果；要旨。
  1. Where there is a loss recoverable under the policy, the insurer, or each insurer if there be more than one, is liable for such proportion of the measure of indemnity as the amount of his subscription bears to the value fixed by the policy in the case of a valued policy, or to the insurable value in the case of an unvalued policy

    在損失根據保險單可以得到賠償之場合，保險人（或兩個以上的保險人中的任何一個）按其對保險單所認可的數額同保險單約價值（就定值保險單而言）或同可保價值（就不定值保險單而論）的比例賠付賠償限額。
  2. The accounting standards for the impairment of assets having been officially decreed in different countries, the systematic study on it have much yet to be made. therefore, out sprouts this thesis which aims to establish an accouting system for the impairment of assets. this paper analyzes the essence of impairment from two aspects and arrives at a conclusion that the impairment of an asset is the carrying amount of an asset which may not be recoverable

    本文第一部分首先從經濟學與會計學角度對資產減值的本質予以剖析，指出資產減值的本質是資產的現時經濟利益的預期低於原記賬時對利益的評估值，在會計上則體現為可收回金額低於資產歷史成本，是不同環境下對同一資產進行計量時所產生的計量差異；並剖析了資產發生減值的原因。
  3. Article 2 the term " impairment of assets " refers to that the recoverable amount of assets is lower than its carrying value

    第二條資產減值，是指資產的可收回金額低於其賬面價值。
  4. Article 19 the basis for the determination of the carrying value of an asset group shall be the same as that for the determination of the recoverable amount

    第十九條資產組賬面價值的確定基礎應當與其可收回金額的確定方式相一致。
  5. Where the purchaser is required to bear a liability ( such as environment resumption liability, etc. ) when an asset group is disposed of, the amount of liability has been recognized and has been recorded in the carrying value of the relevant assets, and the enterprise can only obtain the net amount of the unitary fair value of the assets and liability aforesaid minus the disposal expenses, the amount of liability that has been recognized shall be deducted from the liability when determining the carrying value and the current value of expected future cash flow of the asset group, so as to compare the carrying value with the recoverable amount of the asset group

    資產組在處置時如要求購買者承擔一項負債（如環境恢復負債等） 、該負債金額已經確認並計入相關資產賬面價值，而且企業只能取得包括上述資產和負債在內的單一公允價值減去處置費用后的凈額的，為了比較資產組的賬面價值和可收回金額，在確定資產組的賬面價值及其預計未來現金流量的現值時，應當將已確認的負債金額從中扣除。
  6. Under all circumstances, the total special compensation defined in this clause shall be paid only if such compensation is greater than the reward recoverable by the salvor under clause 7 of this contract, and the amount to be paid shall be the difference between the special compensation and the reward

    在任何情況下，本條規定的全部特別補償，只有超過救助方依照本合同第七條規定能夠獲得的救助報酬時，方可支付，支付金額為特別補償超過救助報酬的差額部分。
  7. Under all circumstances, the total special compensation provided for in this article shall be paid only if such compensation is greater than the reward recoverable by the salvor under article 180 of this code, and the amount to be paid shall be the difference between the special compensation and the reward

    在任何情況下，本條規定的全部特別補償，只有在超過救助方依照本法第一百八十條規定能夠獲得的救助報酬時，方可支付，支付金額為特別補償超過救助報酬的差額部分。
  8. Article 6 where any evidence shows that there is possible assets impairment, the recoverable amount of the assets shall be estimated

    第六條資產存在減值跡象的，應當估計其可收回金額。
  9. Where it is difficult to do so, it shall determine the recoverable amount of the group assets on the basis of the asset group to which the asset belongs

    企業難以對單項資產的可收回金額進行估計的，應當以該資產所屬的資產組為基礎確定資產組的可收回金額。
  10. Article 18 where there is any evidence indicating a possible impairment of assets, the enterprise shall, on the basis of single item assets, estimate the recoverable amount

    第十八條有跡象表明一項資產可能發生減值的，企業應當以單項資產為基礎估計其可收回金額。
  11. The recoverable amount shall be determined in light of the higher one of the net amount of the fair value of the assets minus the disposal expenses and the current value of the expected future cash flow of the assets

    可收回金額應當根據資產的公允價值減去處置費用后的凈額與資產預計未來現金流量的現值兩者之間較高者確定。
  12. The recoverable amount of an asset group shall be determined on the basis of the higher one of the net amount of the fair value of the asset minus the disposal expenses and the current value of the expected future cash flow of the asset

    資產組的可收回金額應當按照該資產組的公允價值減去處置費用后的凈額與其預計未來現金流量的現值兩者之間較高者確定。
  13. Where the net amount of the fair value of an asset minus the disposal expenses cannot be estimated reliably according to the provisions as described above, the enterprise shall regard the current value of the expected future cash flow of the asset as the recoverable amount of the asset

    企業按照上述規定仍然無法可靠估計資產的公允價值減去處置費用后的凈額的，應當以該資產預計未來現金流量的現值作為其可收回金額。
  14. Where any evidence shows any possible impairment of a particular asset of the headquarter, the enterprise shall calculate and determine the recoverable amount of the asset group to which the asset group or the combination of group assets belongs to, then compare it with the corresponding carrying value of the asset so as to decide whether it is necessary to confirm the impairment loss

    有跡象表明某項總部資產可能發生減值的，企業應當計算確定該總部資產所歸屬的資產組或者資產組組合的可收回金額，然後將其與相應的賬面價值相比較，據以判斷是否需要確認減值損失。
  15. Article 142 in relation to the transport performed by the actual carrier, the aggregate of the amounts recoverable from that carrier and the contracting carrier, and from their servants and agents acting within the scope of their employment, shall not exceed the highest amount which could be awarded against either the contracting carrier or the actual carrier under this law, but none of the persons mentioned shall be liable for a sum in excess of the limit of liability applicable to him

    第一百四十二條對于實際承運人履行的運輸，實際承運人、締約承運人以及他們的在受雇、代理范圍內行事的受僱人、代理人的賠償總額不得超過依照本法得以從締約承運人或者實際承運人獲得賠償的最高數額；但是，其中任何人都不承擔超過對他適用的賠償責任限額。
  16. A particular average loss under 3 % of the insured amount will not be recoverable but one amounting to or exceeding 3 % will be paid

    單獨的平均損失低於所保金額的3 %時不賠，但損失達到或超過5 %時則賠償。
  17. At the same time, the economic is developing, the traffic equipment in city, especially the recoverable amount of the automobile is increased rapidly, but because the elastic coefficient that the area of the road of area that builds up city increases is very small, the city road was built and has not slowed down the traffic pressure in the city very well, this kind of pressure has brought very big restriction to development of the city

    同時隨著經濟的發展，城市機動化設備，尤其是汽車的保有量迅速增長，但由於城市建成區道路面積增加的彈性系數甚小，城市道路建設並沒有很好地減緩城市交通壓力，這種壓力給城市的發展帶來了很大的制約。大運量、準點、佔地面積小、污染少的軌道交通為解決城市交通、土地利用以及城市的協調永續發展提供了有效的解決途徑。
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